Pietanza v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “It is well settled that to maintain an action in this Court there must be a valid notice of deficiency and a timely filed petition.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

15 cases in this archive cite this case.

• Vincent C. Wiley v. United States of America Citizens Federal Mortgage Corporation State of Ohio Franklin County Treasurer and Houng Thai
  Sixth Circuit· 1994-03-29· cited 625×
• Monge v. Commissioner
  U.S. Tax Court· 1989-07-12· cited 278×
• Coleman v. Commissioner
  U.S. Tax Court· 1990-02-26· cited 147×
• O'Rourke v. United States
  Second Circuit· 2009-11-23· cited 35×
• Levitt v. Commissioner
  U.S. Tax Court· 1991-10-21· cited 29×
• Welch v. United States
  Federal Circuit· 2012-05-18· cited 21×
• Lisa Edwards v. Commissioner of IRS
  D.C. Circuit· 2015-06-19· cited 20×
• Weiss v. Comm'r
  U.S. Tax Court· 2016-08-17· cited 16×
• Welch v. United States
  Federal Claims· 2011-05-02· cited 2×
• John C. Hom & Associates, Inc. v. Commissioner
  U.S. Tax Court· 2013-05-07
• In Re: Thomas J. O'Rourke
  Second Circuit· 2009-11-23
• Amanda Iris Gluck Irrevocable Trust v. Commissioner
  U.S. Tax Court· 2020-05-26
• Cory H. Smith
  U.S. Tax Court· 2022-08-25
• Kaylan A. Lewis v. Commissioner of Internal Revenue
  Eleventh Circuit· 2023-07-05
• Belagio Fine Jewelry, Inc.
  U.S. Tax Court· 2024-06-25

Cites

25 cases in this archive are cited by this case; the 20 most cited are listed.

• United States v. Chemical Foundation, Inc.
  Supreme Court· 1926-10-11· cited 1,033×
• Wichita Term. El. Co. v. Commissioner of Int. R.
  Tenth Circuit· 1947-05-12· cited 833×
• Flora v. United States
  Supreme Court· 1960-03-21· cited 797×
• Cool Fuel, Incorporated v. William H. Connett, Etc.
  Ninth Circuit· 1982-08-24· cited 258×
• United States v. Edward M. Zolla
  Ninth Circuit· 1984-01-24· cited 247×
• Pyo v. Commissioner
  U.S. Tax Court· 1984-10-23· cited 172×
• United States v. Edward J. Ahrens
  Eighth Circuit· 1976-02-17· cited 156×
• Mulvania v. Commissioner
  U.S. Tax Court· 1983-07-20· cited 110×
• Keeton v. Commissioner
  U.S. Tax Court· 1980-05-21· cited 102×
• Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue Service
  Seventh Circuit· 1981-07-17· cited 94×
• Shelton v. Commissioner
  U.S. Tax Court· 1974-11-14· cited 88×
• Lewis v. United States
  Supreme Court· 1929-12-04· cited 83×
• McKay v. Commissioner
  U.S. Tax Court· 1987-11-25· cited 83×
• Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal Revenue
  Fifth Circuit· 1988-09-01· cited 81×
• Makram A. Tadros v. Commissioner of Internal Revenue
  Second Circuit· 1985-05-29· cited 68×
• Magazine v. Commissioner
  U.S. Tax Court· 1987-08-20· cited 60×
• Eve C.W. Wallin v. Commissioner of Internal Revenue
  Ninth Circuit· 1984-09-28· cited 56×
• Mollet v. Commissioner
  U.S. Tax Court· 1984-04-18· cited 55×
• Estate of McKaig v. Commissioner
  U.S. Tax Court· 1968-12-03· cited 51×
• Davis v. Commissioner
  U.S. Tax Court· 1987-01-14· cited 43×